<!DOCTYPE html>
<html lang="en">
<head>
    <meta charset="UTF-8">
    <title>Title</title>
</head>
<body>
<table border=3">
    <tr>
        <td colspan="2" align="center">商品名称</td>
    </tr>
    <tr>
        <td rowspan="2" align="center">商品价格</td>
        <td align="center">出厂价格</td>
    </tr>
    <tr>
        <td colspan=2 align="center">售出价格</td>
    </tr>
</table>
</body>
</html>